760CG Substitute Forms Test Scripts - Virginia Department of Taxation

760CG
Substitute Forms Test Scripts
Tax Year 2010
Processing Year 2011
Department of Taxation
November 2010

Introduction
Virginia Department of Taxation Software Vendor Test Package provides the required
test criteria for the Software Vendor to ensure that, prior to live processing, the following
conditions are met:
• software is correctly formatted
• edits agree with Virginia specifications
• returns will have no math errors
• required fields are present
• required fields will post to the Virginia Department of Taxation databases
Procedures
Exact Position
The 760CG and Schedule ADJ/CG (part 2), Schedule CR/CG, Schedule FED/CG,
Schedule INC/CG, Schedule OSC/CG also require exact placement. See Appendix A
for 2D and exact position specifications.
Forms Approval Requirements
The approval process for the 760CG return package includes processing the test case
returns submitted for approval through our automated systems. To ensure that your
760CG return package can be approved quickly when received at TAX, always submit
original returns and schedules.
Approval does not mean that forms or software are error-free. Approval means that the
vendor has demonstrated that the forms meet requirements listed in the Substitute
Forms Guidelines Vendor Specifications document. Vendors must submit substitute
forms to the department for review before distribution or release to customers and
clients.
Note that all 760CG return package software developers, regardless of whether they
purchase an approved TAX form from a third party vendor, are required to submit test
case samples for approval. The samples must incorporate data that has been
predefined in this document. Exact positioning of all data elements is required for
approval. Vendors also providing 2 dimensional barcodes on 2010 760CG returns must
meet 2 dimensional barcode requirements listed in this document.
Submission Requirements
Four originals of the Form 760CG and all associated schedules must be provided. One
set must be fully filled (full field). Three sets must contain information provided in this
document. All forms submitted for testing must be originals. Photocopies, fax or e-mail
submissions, etc. will not be accepted.

Objective: Test new Filing Threshold and Disability Income with a refund due of $400 as the
expected result.
Test Case #1
Single (FS1/Head of Household) with one dependent and new address.
Test Two SSN: 400-00-7002 DOB: 04/15/1971
111 Main Street
Suffolk, VA 23432
INCOME
FAGI $20000.
Total VAGI $11500.
SUBTRACTIONS
Disability Income (You) $8500.
CREDITS
Federal Earned Income Credit $2479.
SCHOOL & LIBRARY FOUNDATION CONTRIBUTIONS
Eastern Shore Public Library $50. Floyd Endowment $25.
Winchester Education Foundation $25.
TAX AMOUNT
$0.
WITHHOLDING
$500.

Objective: Test Filing Threshold, Fixed Date Conformity, Other Additions and Subtractions,
Income from Dealer Disposition of Property, Domestic Production Deduction, Disability Income,
Estimated Payment, Political Contribution and School & Library Foundations new codes. The
Farmer, Fisherman, and Merchant Seaman indicator must generate the new 760-PFF, Farmer,
Fisherman, and Merchant Seaman Payment Coupon or a notice to the taxpayer to use the 760-
PFF Payment Coupon. An overpayment of $500. is the expected result, however adjustments
and contributions requires a payment of $100. Payment was sent separate from the return.
Test Case #2
Test Five married (FS2) with three dependents
Test Five SSN: 400-00-7005 DOB: 09/15/1961
Case Five SSN: 400-00-7015 DOB: 08/22/1962
230 Country Rd.
Yorktown, VA 23692
INCOME
Test FAGI $44700. Case FAGI $0.
Wages $19700
Gross Sales $25000.
Total VAGI $23285.
ADDITIONS
Fixed Date Conformity $225.
Income from Dealer Disposition of Property $225
Domestic Production Deduction $275.
SUBTRACTIONS
Your Disability Income $17000. Fixed Date Conformity $3500.
Income from Virginia Obligations $650. Other $990.
STANDARD/ITEMIZED DEDUCTIONS
$0.
CREDITS
Estimated Payments $500.
VOLUNTARY CONTRIBUTIONS
Virginia Arts Foundation $25.
Virginia War Memorial Foundation & National D-Day Memorial Foundation $25
Celebrating Special Children, Inc. $15.
Virginia Cancer Center $10.

Test Case #2
Test Five married (FS2) with three dependents (continued)
SCHOOL & LIBRARY FOUNDATION CONTRIBUTIONS
Franklin City Educational Foundation, Inc. $200.
Goochland Educational Foundation $200.
Loudoun Education Foundation, Inc. $125.
TAX AMOUNT
$0.
WITHHOLDING
Test $0. Case $0.

Objective: Test Fixed Date Conformity, Income Debt Cancellation, Domestic Production
Deduction addition codes, Schedule CR Credits Conservation Tillage Equipment, Fertilizer and
Pesticide Application Equipment, Long Term Care Insurance, Biodiesel and Green Diesel Fuels,
Land Preservation for You and Spouse, Community of Opportunity, Green Jobs Creation Tax
Credits, Political Contribution and Out of State Credit. Refund due of $425. is the expected result.
Test Case #3
Married (FS2) with no dependents.
Test Nine SSN: 400-00-7009 DOB: 05/14/1984
Case Nine SSN: 400-00-7010 DOB: 06/03/1987
777 Broad Street
Danville, VA 24541
INCOME
Test FAGI $65000.
Case FAGI $3667.
Total VAGI $74667.
ADDITIONS
Fixed Date Conformity $2000.
Income Debt Cancellation $4000.
Domestic Production Deduction $2000.
SUBTRACTIONS
Income from Virginia Obligations $2000.
DEDUCTIONS
Virginia College Savings Plan Prepaid Tuition $500.
Income from Dealer Disposition of Property $500.
Other $200.
STANDARD/ITEMIZED DEDUCTIONS
Itemized Deductions $21275.
State and Local Taxes $1250.
CREDITS ALLOWED AUTHORIZED CARRYOVER CREDITS (NEXT YEAR)
Conservation and Tillage Equipment $129.
Fertilizer and Pesticide Application Equipment $200.
Long Term Care Insurance $225.
Biodiesel and Green Diesel Fuels $225.
Land Preservation – Spouse $50000. $40000. (transferred $10000.)
Land Preservation - You $1050. $10000. $8950.
Green Jobs Creation Tax Credit $100.
Community of Opportunity Tax Credit $100.
Political Contribution $50.

Test Case #3
Married (FS) with no dependents (continued).
TAXABLE INCOME
$51582.
TAX AMOUNT
$2709.
Spouse Tax Adjustment $195.
WITHHOLDING
Test $0.
Case $0.
OTHER PAYMENTS
Estimated Payment $500
OUT OF STATE INCOME
TAX OWED
NC $7917. $385.
MD $1050. $50.

Objective: Verify each field on the Form 760, ADJ, and Schedules CR, INC/CG, FED,
OSC/CG.
Test Case #4
Max Fields
Note: The null value of 9 can be used for bank routing, account, and phone numbers for
all test cases.